Colorado § 37-5-118 Penalty for failure of treasurer to pay over tax

Colorado Statutes

§ 37-5-118 — Penalty for failure of treasurer to pay over tax

Colorado § 37-5-118

Title 37Water and

Art.Financial Administration

This text of Colorado § 37-5-118 (Penalty for failure of treasurer to pay over tax) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 37-5-118 (2026).

Text

If any county
treasurer or other person entrusted with the collection of any assessment made
under the provisions of articles 1 to 8 of this title refuses, fails, or neglects to make
prompt payment of the assessments, or any part thereof, collected under said
articles to the treasurer of the district upon his presentation of a proper demand,
then he shall pay a penalty of ten percent on the amount of his delinquency. Such
penalty shall become due and payable at once, and both he and his sureties shall be
liable therefor on his bond as provided for in said articles.

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If any county
treasurer or other person entrusted with the collection of any assessment made
under the provisions of articles 1 to 8 of this title refuses, fails, or neglects to make
prompt payment of the assessments, or any part thereof, collected under said
articles to the treasurer of the district upon his presentation of a proper demand,
then he shall pay a penalty of ten percent on the amount of his delinquency. Such
penalty shall become due and payable at once, and both he and his sureties shall be
liable therefor on his bond as provided for in said articles.